TaxTMI 
TaxTMI 
I want to know the the Consequences for non filing of GSTR-3B on or before its due date.
Thanks in Advance...
Consequences for Late filing of GSTR-3B?
09 Aug 2017 
8 Replies 
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Late GST return filing can trigger penalties, interest and disrupt sequencing of linked returns unless extensions apply.
Late filing of GSTR-3B may attract penalty and interest on unpaid tax; administrative extensions have sometimes delayed enforcement. Returns must be filed in sequence because data links between returns can impede subsequent filings if GSTR-3B is not filed timely. System errors can cause ITC mismatches; taxpayers should reconcile credits, await system corrections if appropriate, and apply SGST/CGST/IGST credits according to the prescribed utilisation hierarchy to reduce liability exposure. (AI Summary)
Late filing of GSTR-3B may attract penalty and interest on unpaid tax; administrative extensions have sometimes delayed enforcement. Returns must be filed in sequence because data links between returns can impede subsequent filings if GSTR-3B is not filed timely. System errors can cause ITC mismatches; taxpayers should reconcile credits, await system corrections if appropriate, and apply SGST/CGST/IGST credits according to the prescribed utilisation hierarchy to reduce liability exposure. (AI Summary)